Law:

Section:

Section 256 of the Income-tax Act, 1961 - Reference - General principles - After Tribunal had disposed of assessee's appeal and dismissed its rectification application, assessee filed writ petition before High Court, challenging Tribunal's order - High Court dismissed writ in limine with observation that proper remedy for assessee was to file reference application before Tribunal - Assessee filed reference application under section 256(1) after obtaining certified copy of High Court's order - Whether Tribunal was wrong in dismissing references application as time barred without taking into consideration time consumed by assessee in obtaining certified copy of High Court's aforesaid order - Held, yes Facts After the Tribunal had disposed of the assessee's appeal, the assessee moved an application under section 254(2) for rectification of the Tribunal's order which the Tribunal dismissed by its order dated 8-9-1981. This order was communicated to the assessee on 18-9-1981. The assessee then preferred a writ petition before the High Court against the Tribunal's order dated 8-9-1981. The High Court dismissed the petition in limine on 13-11-1981, observing that the appropriate remedy for the petitioner was to file an application for reference. The assessee applied to the High Court on 16-11-1981 for a certified copy of its order dated 13-11-1981, which was eventually delivered to the assessee on 3-12-1981. On 7-12-1981; the assessee filed a reference application under section 256(1) before the Tribunal. The Tribunal, however, opined that as the period of limitation for filing an application under section 256(1) was 60 days from the date of the service of the order, the application in the present case should have been filed on or before 17-11-1981. If the time spent in obtaining a certified copy of the order of the High court had been taken into account, the delay would have been of six days only, but the Tribunal held that since the application could have been filed without being accompanied by a certified copy of the order of the High Court, no allowance could be given to the assessee for the time spent by it in obtaining the certified copy. The Tribunal,…

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